{"id":"W2132464965","doi":"10.5539/ijef.v7n10p222","title":"The Impact of Managerial Opportunism on Earnings Reliability","year":2015,"lang":"en","type":"article","venue":"International Journal of Economics and Finance","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":4,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Opportunism; Corporate governance; Business; Accounting; Earnings management; Incentive; Leverage (statistics); Enforcement; Accounting information system; Earnings; Economics; Finance","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.009152435,0.0002607864,0.0003401471,0.001150978,0.0004551651,0.001647102,0.0004239294,0.0005176377,0.001310229],"category_scores_gemma":[0.07252867,0.0002111571,0.0004135786,0.0009149976,0.0008744335,0.001196869,0.001127827,0.0008414151,0.0001985852],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0006978592,"about_ca_system_score_gemma":0.000794529,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001524669,"about_ca_topic_score_gemma":0.002224121,"domain_scores_codex":[0.992796,0.002952618,0.0008437653,0.0006997209,0.001698211,0.001009724],"domain_scores_gemma":[0.6687921,0.1678948,0.137287,0.01494297,0.007299928,0.003783288],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002777451,0.0001216347,0.9833346,0.00003476497,0.00008283246,0.0002075136,0.0004669464,0.002579662,0.0007825062,0.0008291684,0.00009926104,0.0111835],"study_design_scores_gemma":[0.000007163874,0.0003169487,0.9935898,0.00001926174,0.00004380748,0.0001830693,0.0004007925,0.003052553,0.001121218,0.0009315738,0.000314939,0.00001892801],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9966381,0.0001667948,0.00122738,0.0001125788,0.000005950251,0.00001638329,0.00006769898,0.000008507482,0.001756563],"genre_scores_gemma":[0.9996843,0.00002773308,0.0001319672,0.000006022126,0.000007439908,0.000002920141,0.00002649298,0.000001152475,0.0001119828],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.009152435,"threshold_uncertainty_score":0.04840326,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01787076361358931,"score_gpt":0.2383232168380849,"score_spread":0.2204524532244956,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}